Country overview: FinlandPlace of Supplies of Services (PoSS) rules in 2010 |
| Finland | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | No |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | No specific |
| Projected time period for ESLs for services? | 1 month |
| Do thresholds apply to ESLs for services? | No |
| ESL filing deadline? | 20th day of the month following the reporting month |
| Do sanctions apply for late/incorrect submissions of ESLs for services ? | Yes |
| ESL for services format already published? | Yes |
| Projected time period for ESLs for goods? | 1 month |
| Do thresholds apply to ESLs for goods? | No |
| ESL filing deadline? | 20th day of the month following the reporting month |
| Impact on e-filing procedure? | E-filing of ESL is mandatory. ESL reporting in a paper form only when approved by the authorities. |
| VAT return adapted? | Yes |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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